Annual corporate tax reporting in Indonesia refers to the obligation for companies to submit their Annual Corporate Income Tax Return (SPT Tahunan Badan) to the Directorate General of Taxes (DGT).
The combination of PER-11/PJ/2025 regulations with Coretax means that compliance is no longer evaluated separately for each submission, but through continuous data integration and cross-comparison.
VIVOS, together with Business Hub Asia, supports businesses across the full lifecycle of Indonesian tax compliance, from pre-entry structuring to annual reporting and ongoing regulatory alignment.
2 January, 2025
2 January, 2025What is Annual Tax Reporting in Indonesia, and when is the deadline?
Annual Tax Reporting refers to the mandatory submission of the Annual Corporate Income Tax Return (SPT Tahunan Badan), summarising a company’s taxable income, tax payable, and fiscal reconciliation for the year.
The statutory deadline is 30 April following the end of the fiscal year. However, preparation should begin in January to avoid last-minute risks.
What happens if a company submits late or incorrect annual tax returns?
Late or incorrect filings may result in administrative penalties, interest charges, or increased audit scrutiny.
Are newly incorporated PT PMA required to file annual tax returns?
Yes. Even companies with limited or no activity must submit an annual tax return once registered as taxpayers in Indonesia.
Do foreign companies need transfer pricing documentation every year?
Yes, if they engage in related-party transactions. Documentation should be prepared in accordance with Indonesian regulations and be available for reporting.
Why should Singapore HQs be involved early in Indonesian Annual Tax Reporting?
Early HQ involvement ensures alignment between group reporting and Indonesian tax rules, reducing risk and improving compliance outcomes.
Does Coretax change how companies file their annual tax returns?
No. Coretax does not change filing obligations, but it increases data validation and cross-checking, making inconsistencies more visible.
How does Annual Tax Reporting affect tax audits?
Annual filings are often the primary reference for audit selection. Inaccurate or inconsistent reporting increases audit exposure.
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